https://www.taxtmi.com/caselaws?id=795292 Timely filing of returns remains a statutory obligation, and non-compliance with a standard operating procedure for system-generated reminders does not relieve a registered person from late fees for delayed filing. The reminder procedure is facilitative only and cannot override the prescribed filing requirement. Where notice was served but returns were still not filed within the stipulated period, delayed filing continues to attract the applicable late fee. en-us Wed, 08 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795292 Timely filing of returns remains a statutory obligation, and non-compliance with a standard operating procedure for system-generated reminders does not relieve a registered person from late fees for delayed filing. The reminder procedure is facilitative only and cannot override the prescribed filing requirement. Where notice was served but returns were still not filed within the stipulated period, delayed filing continues to attract the applicable late fee. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795292